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Alabama · Through Act 2026-611

Ala. Code § 40-23-243: Construction of Article.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 23 Sales and Use Taxes.
  3. Article 9 Optional Network Election for Single Point Online Transactions.

Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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